Court : Gujarat
Decided on : Jan-23-1975
Reported in : AIR1976Guj17; (1976)1GLR158
Surti, J. 1. This appeal is directed against the judgment and decree passed by the learned Civil Judge, (Senior Division). Navsari, in Special Civil Suit No. 23 of 1968. By the aforesaid, decree the learned Civil Judge. (Senior Division). Navsari directed inter alia that the appellant-plaintiff's suit for a declaration pertaining to sales in favour of respondents Nos. 5 and 6 be dismissed. He, however, declared that the mortgage in favour of the respondent No. 7 is not binding to the appellant-plaintiff and respondent No.2. The learned Civil Judge also held that the appellant-plaintiff had half share in the family properties except those properties alienated in favour of respondents Nos. 5 and 6. He also directed that suitable arrangements to be made for the maintenance and marriage expenses of respondent No. 3. He appointed the Commissioner to effect the partition and gave certain directions for taking accounts and for submitting his report. The operative portion of the judgment of th...
Tag this Judgment!Court : Gujarat
Decided on : Jul-18-1975
Reported in : (1975)16GLR835
M.P. Thakkar, J.1. If the lower judiciary were to make an approach which has been made by the learned District Judge, Bhavnagar, the ends of substantial justice are not likely to prevail in the life time of the present generation. This gloomy prognosis of darkness and despair is provoked by the circumstance that the learned District Judge, Bhavnagar, has refused to condone a delay of mare five days occasioned on account of the death of the petitioner's child. In Ratanlal and Ors. v. Rewa Coalfields : [1962]2SCR762 and the State of West Bengal v. The Administrator, Howrah Municipality and Ors. : [1972]2SCR874a , the Supreme Court has emphasised the need for interpreting the expression 'sufficient cause' employed in Section 5 of the Limitation Act in a liberal manner so as to advance the cause of substantial justice particularly when no negligence or inaction or want of bona fides is imputable to a party. The learned District Judge, Bhavnagar, has exhibited a total unawareness about the ...
Tag this Judgment!Court : Gujarat
Decided on : Nov-12-1975
Reported in : [1978]114ITR913(Guj)
B.K. Mehta, J.1. The facts giving rise to this reference need be stated so as to appreciate the rival contentions urged on behalf of the parties on the questions referred to us. 2. The relevant assessment year is 1965-66 and the corresponding previous year is the financial year ending 31st March, 1965. It is common ground that the assessee-company is a trading company. A question arose in the course of the proceedings for assessment of the said year as to whether the Income-tax Officer was competent to make an order under section 104 of the Income-tax Act, 1961. He could have justifily made the order, provided the accumulated profits and reserves representing accumulated past profits exceeded the aggregate of the paid up capital of the company and any loan capital which is the property of the shareholders. According to the Income-tax Officer, the accumulated profits and reserves representing accumulation of past profits amounted to Rs. 8,02,692 while the paid up capital amounted to Rs....
Tag this Judgment!Court : Gujarat
Decided on : Jan-29-1975
Reported in : (1976)GLR849; (1977)IILLJ27Guj
D.A. Desai, J.1. The petitioner, Messrs. Chandan Metal Products Private Limited has challenged the award made by the industrial Tribunal (Gujarat) in Reference (IT) No. 162 of 1973 between petitioner and its workmen by which the Industrial Tribunal directed that the petitioner should implement the recommendations of the Central Wage Board for Engineering Industries in their application to the petitioner according to the phased out programme as set out in the award itself. 2. Government of India constituted a Wage Board by the Resolution of Ministry of Labour and Employment dated January 12, 1964 for the Engineering Industries. The terms of reference inter alia include : (a) to determine the categories of employees (manual, clerical, supervisory, etc.) who should be brought within the scope of the proposed wage fixation : and (b) to work out a wage structure based on the principles of fair wages as set forth in the report of the Committee on fair wages. The composition of the Wage Board...
Tag this Judgment!Court : Gujarat
Decided on : Aug-12-1975
Reported in : AIR1976Guj72; (1976)GLR210
B.J. Divan, C.J.1. The main question with which we are concerned in the present reference to the Full Bench is whether the decision of a Division Bench of this Court in Prabhudas v. Bhogilal, (1967) 8 Guj LR 649 : : AIR1968Guj236 is overruled by necessary implication by, the decision of the Supreme Court in M. L. Sethi v. R. P. Kapu : [1973]1SCR697 .2.This Civil Revision first came up for final hearing before one of us on October 16, 1973 and at that time in view of the decisions in Civil Revn. Appln. No. 731 of 1967 decided on 11-1-1967 (Guj) and M. L. Sethi v. R. P. Kapu : [1973]1SCR697 (supra) and the decision of the Division Bench of this Court in Prabhudas v. Bhogilal : AIR1968Guj236 (supra) the matter was referred to a Division Bench. Thereafter the matter came up for hearing before the Division Bench consisting of M. U. Shah and B. K. Mehta, JJ and by their referring judgment dated December 19, 1973 the Division Bench referred the case to larger bench in view of the decision of ...
Tag this Judgment!Court : Gujarat
Decided on : Sep-10-1975
Reported in : (1976)17GLR758
J.M. Sheth, J.1. This appeal arises out of the judgment and order passed by the learned judge of the City Civil Court, Ahmedabad, Mr. H. B. Shah, dated 7th April, 1970, in Review Applications Nos. 71 of 1970 and 72 of 1970, below Ex. I. He has allowed the review applications and set aside the order made by him on 16-1-1970. He has allowed Application No. 275 of 1968 and directed that a decree be passed in terms of the award of the arbitrators, and dismissed application No. 354 of 1969. He has also further passed an order that there will be no order as to costs either in review applications or in application No. 273 of 1968 or 354 of 1969.2. The facts leading rise to this appeal, briefly stated, are as under : the aforesaid review applications had been made for reviewing the orders made in application No. 273 of 1968 and application No. 354 of 1969 on 16-1-1970. Application No. 273 of 1968 was filed in the city civil court, Ahmedabad, by the arbitrators for passing a decree in terms of ...
Tag this Judgment!Court : Gujarat
Decided on : Nov-12-1975
Reported in : (1976)5CTR(Guj)187
B. K. Mehta, J. - The facts giving rise to this reference need be stated so as to appreciate the rival contentions urged on behalf of the parties on the questions referred to us.2. The relevant assessment year is 1965-66 and the corresponding previous year is the financial year ending 31st March 1965. It is a common ground that the assessee-Company is a trading Company. A question arose in the course of the proceedings of assessment of the said year as to whether the Income-tax Act, 1961. He could have justifiably made the order, provided the accumulated profits and reserves representing accumulated past profits exceeded the aggregate of the paid up capital of the Company and any loan capital which is the property of the shareholders. According to the Income-tax Officer, the accumulated profits and reserves representing accumulation of past profits amounted to Rs. 8,02,692/- while the paid up capital amounted to Rs. 7,00,149/-. It was contended on behalf of the assessee before the Inco...
Tag this Judgment!Court : Gujarat
Decided on : Jun-19-1975
Reported in : (1976)17GLR122
B.J. Divan, C.J.1. The following three questions have been referred for our decision by a division bench of this Court consisting of A.D. Desai and T.U. Mehta JJ. The questions referred to us are as follows:(1) Whether on the court coming to the conclusion that some grounds given for the detention are not according to law and some are valid the court should set aside the entire detention order passed under Section 3 of the Act without attempting to further probe into the question whether the detain ing authority would have passed the order of detention even though some of the grounds are proved to be invalid?(2) When one or more of the several grounds given for preventive detention under Section 3 of the conservation of foreign exchange and prevention of smuggling Activities Act, are found to be irrelevant, or non-existent, or bad whether the whole of the order of detention is vitiated or whether in such cases the court should, by applying the tests of reasonable man exclude the irrele...
Tag this Judgment!Court : Gujarat
Decided on : Mar-21-1975
Reported in : [1975]98ITR85(Guj)
J.M. Sheth, J.1. This revision petition is filed by original defendant No. 1, against the order passed by the learned Civil Judge, Senior Division, Amreli, in Special Civil Suit No. 5 of 1968, filed by the plaintiff (opponent No. 1), against the petitioner and opponent No. 2 (original defendant No. 2), dismissing the application, exhibit 45. That application was filed on behalf of the defendants of the suit raising objection against the prayer made by plaintiff-opponent No. 1, summoning a clerk of the income-tax department for production of certain records produced in the income-tax proceedings. * * * *2. The learned trial judge negatived the contention of the defendants and ordered the production of these documents relying upon the decision of a Division Bench of the Madras High Court in Sivagami Achi v. Ramanathan Chettiar. 3. The learned single judge has referred the matter to a Division Bench, and that is how the matter has come to us. 4. Mr. Suresh M. Shah, appearing for the peti...
Tag this Judgment!Court : Gujarat
Decided on : Nov-12-1975
Reported in : [1977]106ITR424(Guj)
B.K. Mehta, J.1. Since the question referred to us in both these references are identical, we intend to dispose of both these references by this common judgment. 2. In Income-tax Reference No. 151 of 1974, the relevant assessment years are 1969-70 to 1971-72, the corresponding previous years being the years ending on September 30, 1968, September 30, 1969, and September 30, 1970, respectively. The assessee-company is a limited company. The assessee-company provides meals to its workers as well as to the workers of its associates firm carrying on business under the name and style of Patel Brothers Oil Mills. It is an admitted position that the farmers come to deliver goods such as cotton, groundnut, rice and pulses to the assessee-company and it is claimed by the assessee-company that as a course of its business it is customary and out of commercial expediency it was necessary for it to provide meals to its farmer customers. The assessee-company on that count, therefore, claimed kitchen...
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